Recourse of a tax debtor against another tax debtor

Facts

The late Willibald Klinke, who died on May 15, 1963, left as his legal heirs his widow, two sisters, and the descendants of predeceased brothers. By will, he appointed, among others, Albrecht Müller, the son of a sister, as an heir. The interpretation of the will was disputed, which is why an inheritance partition lawsuit was pending in Zurich.

Since the regulation of the inheritance process was protracted, the Finance Directorate of the Canton of Zurich provisionally assessed the inheritance taxes on December 4, 1973. The widow Klinke, the two sisters, two nieces, and the nephew Albrecht Müller were listed as heirs. The widow was declared tax-exempt, and the others were charged with tax amounts between CHF 5,364.-- and CHF 7,780.--, totaling CHF 33,668.--, with the heirs being declared jointly and severally liable. After the Administrative Court of the Canton of Zurich had essentially confirmed this order, the Finance Directorate initiated debt collection proceedings against the widow for the entire amount. After the legal objection was removed and the seizure notice was issued, she paid the amount, which had meanwhile increased to CHF 38,998.-- including interest and costs.

In July 1978, Mrs. Klinke filed a lawsuit against Albrecht Müller for reimbursement of the CHF 38,998.-- she had paid, plus interest. After the plaintiff's death, the sole heir Werner Klinke took her place in the proceedings. He reduced the claim to the amount of CHF 15,224.--, which consists of the tax amounts of the defendant and his late mother, as well as a proportionate share of interest and costs.

Considerations

The Federal Court first examines whether the appeal is admissible. For this, the prerequisite is that it is a civil law dispute. The court concludes that the recourse relationship between the jointly and severally liable tax debtors is subject to public law and therefore does not constitute a civil law dispute.

The inheritance tax was levied on the basis of the cantonal law on inheritance and gift tax, whereby the heirs were jointly and…